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Income Tax Appellate Tribunal, “SMC - C” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 26.09.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.
At the very outset, I notice that CIT(A) has passed an ex-parte order since according to him two notices of hearing issued were not responded to by the assessee.
The learned AR submitted before the Tribunal that assessee had sought for adjournment and impugned order was passed on 26.09.2023. The assessee has placed on record screen shot of the adjournment application filed online.
The learned Standing Counsel was duly heard.
I have heard the rival submissions and perused the material on record. Two notices of hearing were issued from the Office of the CIT(A). However, to the last notice issued fixing the case for hearing on 25.09.2023, assessee had sought for adjournment. Assessee has produced a screen shot of the adjournment application uploaded online. Therefore, I am of the view that one more opportunity should be provided to the assessee. Since the assessment has been completed under section 144 of the Act, I deem it appropriate to restore the matter to the files of the AO. The assessee shall furnish necessary evidence in support of his case. The AO is directed to furnish reasonable opportunity of hearing to the assessee before a decision is taken in the matter. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.